creances en souffrance

download creances en souffrance

of 46

Transcript of creances en souffrance

  • 7/30/2019 creances en souffrance

    1/46

  • 7/30/2019 creances en souffrance

    2/46

  • 7/30/2019 creances en souffrance

    3/46

    5(0(5&,0(176

    (==$+,'(/+$'-

    81,9(56,7(02+$0(' 9 $*'$/ 2

    '(',&$&(

  • 7/30/2019 creances en souffrance

    4/46

    6200$,5(

    6,*/(6(7$%5(9,$7,216

    ,1752'8&7,21*(1(5$/

    &+$3,75(*(1(5$/,7(6685/$127,21'(6&5($1&(6(1628))51$&( 1RWLRQGHFUpDQFHHQVRXIIUDQFH 0RGHHWFULWqUHVGHFODVVLILFDWLRQGHVFUpDQFHVHQVRXIIUDQFH

    D FUpDQFHVSUpGRXWHXVHVE FUpDQFHVGRXWHXVHVF FUpDQFHVFRPSURPLVHV

    5qJOHVGHSURYLVLRQQHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    &+$3,75(5,648(6'(&5(',7(7&5($1&(6(1628))5$1&(

    1RWLRQGXULVTXHGHFUpGLWD /HSURILOGHULVTXHE/DTXDOLWpGHVHPSUXQWHXUVF /DGLYLVLRQGHVULVTXHV

    $QDO\VHGHVIDFWHXUVH[SOLFDWLIVGHVFUpDQFHVHQVRXIIUDQFHpPHUJpjGpIDXWGHFRQWUHSDUWLHD /HVIDFWHXUVJpQpUDX[E/HVIDFWHXUVSURIHVVLRQQHOVF /HVIDFWHXUVSURSUHVjOHPSUXQWHXUG/HULVTXHSD\V

    6DLQHVSUDWLTXHVIDFHDX[FUpDQFHVHQVRXIIUDQFH OLPSRUWDQFHGHODPpWKRGHGXVFRULQJGDQVOpWXGHGXQHGHPDQGHGHFUpGLW

    D 3UpVHQWDWLRQGHODPpWKRGHVFRULQJE/DIRQFWLRQVFRUHGDQVOHFDVGXFUpGLWDX[HQWUHSULVHV

    &+$3,75(

    1RWLRQGXULVTXHRSpUDWLRQQHO $QDO\VHGHVIDFWHXUVH[SOLFDWLIVGHVFUpDQFHVHQVRXIIUDQFHpPHUJpjGpIDXWGXFUpDQFLHUD '\VIRQFWLRQQHPHQWGHODFWLYLWpHWGHVV\VWqPHVE6DLVLHH[pFXWLRQHWVXLYLGHVWUDQVDFWLRQVF &RUUXSWLRQHWOLHQVVRFLDX[EDQTXLHUGpELWHXU

    &+$3,75(352&('85(6'(5(&2895(0(17'(6&5($1&(6(1628))5$1&(

    /HUHFRXYUHPHQWGHVFUpDQFHVHQVRXIIUDQFH SURFpGXUHVGHUHFRXYUHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    &21&/86,21

    $11(;(6

    %,%/,2*5$3+,(

  • 7/30/2019 creances en souffrance

    5/46

    7$%/(6'(66,*/(6$%5(9,$7,216(7

    $&521

  • 7/30/2019 creances en souffrance

    6/46

    ,1752'8&7,21

    2

    -

  • 7/30/2019 creances en souffrance

    7/46

    VHFWHXU

    RQWSRXVVp

    TXRLSRXUUDLWRQDVVLPLOHUOHVFUpDQFHVHQVRXIIUDQFH"

    5HOqYHUDLHQWHOOHVGXQULVTXHGHFUpGLW5LVTXHGHODFRQWUHSDUWLH"

    2X6DSSDUHQWHUDLHQWHOOHVSOXW{WjXQULVTXHRSpUDWLRQQHO

    5LVTXHRSpUDWLRQQHO"

    -

  • 7/30/2019 creances en souffrance

    8/46

    9

    9

    *(1(5$/,7(6685/$127,21'(6&5($1&(6(1628))51$&(

    x x

    352&('85(6 '( 5(&2895(0(17 '(6&5($1&(6(1628))5$1&(

    x x

  • 7/30/2019 creances en souffrance

    9/46

    &

    *(1(5$/,7(6685/$127,21'(6&5($1&(6(1

    628))51$&(

  • 7/30/2019 creances en souffrance

    10/46

    5qJOHVGHSURYLVLRQQHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    QRWLRQGHFUpDQFHVHQVRXIIUDQ

    PRGHHWFULWqUHVGHFODVVLILFDWLRQGHVFUpDQFHVHQVRXIIUDQFH

    5qJOHVGHSURYLVLRQQHPHQWGHVFUpDQFHVHQ

    VRXIIUDQFH

    1RWLRQGHFUpDQFHHQVRXIIUDQFH

    OD&LUFXODLUHGX*RXYHUQHXUGH%DQN$O0DJKULEQ*GXGpFHPEUHFKDRXDOUHODWLYHjODFODVVLILFDWLRQGHV

    FUpDQFHVHWjOHXUFRXYHUWXUHSDUOHVSURYLVLRQVHWGHVRQPRGLILFDWLIQ*

    'XGpFHPEUH

  • 7/30/2019 creances en souffrance

    11/46

    0RGHVHWFULWqUHVGHFODVVLILFDWLRQGHVFUpDQFHVHQVRXIIUDQFH

    OD&LUFXODLUHGX*RXYHUQHXUGH%DQN$O0DJKULEQ*GX

    GpFHPEUH FKDRXDO UHODWLYH j OD FODVVLILFDWLRQ GHV FUpDQFHV HW j OHXUFRXYHUWXUHSDUOHVSURYLVLRQV

    DFUpDQFHVSUpGRXWHXVHV

    GHVpYpQHPHQWVTXLFRQFHUQHQWOHVSULQFLSDX[GLULJHDQWVRXDFWLRQQDLUHVGpFqVGLVVROXWLRQPLVHHQOLTXLGDWLRQ

    OH[LVWHQFHGHSUREOqPHVGHJHVWLRQRXGHOLWLJHVHQWUHOHVDVVRFLpVRXDFWLRQQDLUHV

    GHVGLIILFXOWpVDXQLYHDXGXVHFWHXUGDFWLYLWpGDQVOHTXHORSqUHODFRQWUHSDUWLH

  • 7/30/2019 creances en souffrance

    12/46

    EFUpDQFHVGRXWHXVHV

    FFUpDQFHVFRPSURPLVHV

  • 7/30/2019 creances en souffrance

    13/46

    5qJOHVGHSURYLVLRQQHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    -

    OD &LUFXODLUH GX *RXYHUQHXU GH %DQN $O0DJKULEQ* GX GpFHPEUH FKDRXDO UHODWLYH j OD FODVVLILFDWLRQ GHV

    FUpDQFHVHWjOHXUFRXYHUWXUHSDUOHVSURYLVLRQVHWGHVRQPRGLILFDWLIQ*

    'XGpFHPEUH

  • 7/30/2019 creances en souffrance

    14/46

    -

    -

    -

    - - -

  • 7/30/2019 creances en souffrance

    15/46

    -

    -

    -

  • 7/30/2019 creances en souffrance

    16/46

  • 7/30/2019 creances en souffrance

    17/46

    &

    5,648(6'(&5(',7(7&5($1&(6(1

    628))5$1&(

    2

  • 7/30/2019 creances en souffrance

    18/46

    /HVFUpDQFHVHQVRXIIUDQFH5HOqYHUDLHQWHOOHVGXQULVTXHGHFUpGLWULVTXHGHODFRQWUHSDUWLH"

    9 9

    9

    LOOXPLQDWLRQ GH

    1RWLRQGXULVTXHGHFUpGLW

    -

    D /HSURILOGHULVTXH

  • 7/30/2019 creances en souffrance

    19/46

    E/DTXDOLWpGHVHPSUXQWHXUV

    F /DGLYLVLRQGHVULVTXHV

    $QDO\VHGHVIDFWHXUVH[SOLFDWLIVGHVFUpDQFHVHQVRXIIUDQFHpPHUJpjGpIDXWGHFRQWUHSDUWLH

    2

  • 7/30/2019 creances en souffrance

    20/46

    -

    D /HVIDFWHXUVJpQpUDX[

  • 7/30/2019 creances en souffrance

    21/46

    E/HVIDFWHXUVSURIHVVLRQQHOV

    F /HVIDFWHXUVSURSUHVjOHPSUXQWHXU

    G/HULVTXHSD\V

    6DLQHVSUDWLTXHVIDFHDX[FUpDQFHVHQVRXIIUDQFH

  • 7/30/2019 creances en souffrance

    22/46

    3UHPLqUH3KDVH/pWXGHGHODGHPDQGHGHFUpGLW

    'HX[LqPH3KDVH/HVXLYLGXGRVVLHUGHFUpGLW

    7URLVLqPH3KDVH/HFRQWU{OHLQWHUQHGXULVTXHGHFRQWUHSDUWLH

  • 7/30/2019 creances en souffrance

    23/46

    -

    /LPSRUWDQFHGHODPpWKRGHGXVFRULQJGDQVOpWXGHGXQHGHPDQGHGHFUpGLW

    D 3UpVHQWDWLRQGHODPpWKRGHVFRULQJ

    E/DIRQFWLRQVFRUHGDQVOHFDVGXFUpGLWDX[HQWUHSULVHV

    h

  • 7/30/2019 creances en souffrance

    24/46

  • 7/30/2019 creances en souffrance

    25/46

    &

    5,648(623(5$7,211(/6(7&5($1&(6(1

    628))5$1&(

    1RWLRQGXULVTXHRSpUDWLRQQHO

  • 7/30/2019 creances en souffrance

    26/46

    -

    x

    x

    x

    x

    x

    x

    x

    x

    x

    ,

  • 7/30/2019 creances en souffrance

    27/46

    $QDO\VHGHVIDFWHXUVH[SOLFDWLIVGHVFUpDQFHVHQVRXIIUDQFHpPHUJpjGpIDXWGXFUpDQFLHU

    D'\VIRQFWLRQQHPHQWGHODFWLYLWpHWGHVV\VWqPHV

    E6DLVLHH[pFXWLRQHWVXLYLGHVWUDQVDFWLRQV

  • 7/30/2019 creances en souffrance

    28/46

    -

    F &RUUXSWLRQHWOLHQVVRFLDX[EDQTXLHUGpELWHXU

  • 7/30/2019 creances en souffrance

    29/46

    &

    352&('85(6'(5(&2895(0(17'(6&5($1&(6

    (1628))5$1&(

    -

    OHUHFRXYUHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    OHVW\SHVGHUHFRXYUHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    SURFpGXUHVGHUHFRXYUHPHQWVXLYL

  • 7/30/2019 creances en souffrance

    30/46

  • 7/30/2019 creances en souffrance

    31/46

    3URFpGXUHVGHUHFRXYUHPHQWGHVFUpDQFHVHQVRXIIUDQFH

    -

    x2

    x

    x

  • 7/30/2019 creances en souffrance

    32/46

    W

    Z

    s

    W

    W

    W

    W

    >

    >

    >

  • 7/30/2019 creances en souffrance

    33/46

    >

    ^

    /

    E

    Kh/

    EKE

    E

    Kh/

    EKE

    >

    W

  • 7/30/2019 creances en souffrance

    34/46

    ^

    W

    d

    ^

    W

    '

    ^

    ^

    s

  • 7/30/2019 creances en souffrance

    35/46

    x 2

    x

    x

    x

    x

    x

  • 7/30/2019 creances en souffrance

    36/46

    1pJRFLDWLRQHQSKDVHFRQWHQWLHXVHGHUHFRXYUHPHQW(QSDUDOOqOHDYHFOHVSURFpGXUHVHIIHFWXpHVSDUODYRFDW

    $/HGpELWHXUVHQJDJHjDSXUHUVDVLWXDWLRQSDUXQQRPEUHUpGXLWGHYHUVHPHQWV1HGpSDVVDQWSDVPRLV

    W

    W

    E

    /

    W

    W

    Z

    EKE

    Kh/

    W

    W

    W

    K

  • 7/30/2019 creances en souffrance

    37/46

    1pJRFLDWLRQHQSKDVHFRQWHQWLHXVHGHUHFRXYUHPHQW

    W

    &

    /

    ^

    W

    ^

    Z

    ^

    s

    ^

    '

    E

  • 7/30/2019 creances en souffrance

    38/46

    6XLYLGHVUHPERXUVHPHQWVGXQSURWRFROHGDFFRUG

    s

    ^

    >

    W

    >

    Z

    ^

    EKE

    Kh/

  • 7/30/2019 creances en souffrance

    39/46

    ^

    ^

    ^

    EKE

    Kh/

    W

  • 7/30/2019 creances en souffrance

    40/46

    &21&/86,21

    -

    D

    :LOOLDP-0F'RQRXJKHVWODQFLHQSUpVLGHQWGHOD5pVHUYHIpGpUDOHGH1HZ

  • 7/30/2019 creances en souffrance

    41/46

    $11(;(6

    $QQH[H

    $QQH[H

  • 7/30/2019 creances en souffrance

    42/46

    $QQH[H

    &RPPH OH PRQWUH OH JUDSKLTXH FLFRQWUH OH WDX[ GHVFUpDQFHVHQVRXIIUDQFHD DXJPHQWpGH GHX[SRLQWVj SRXUOHVSHUVRQQHVGRQWOkJHHVWFRPSULVHQWUHHWDQV3RXUOHVSHUVRQQHVkJpHVGHSOXVGHDQVFHWDX[VHVWDPpOLRUpGHSRLQWVj

    $QQH[H

    /HWDX[GHVFUpDQFHVHQVRXIIUDQFHDEDLVVpGXQSRLQWjSRXU OHVSHUVRQQHV GLVSRVDQW GXQ UHYHQX LQIpULHXU j GLUKDPV3RXU FHOOHVGRQW OH UHYHQXHVWVXSpULHXU j GLUKDPVFHWDX[VHVWGpJUDGpGHSRLQWVj&HOXLGHVSHUVRQQHVD\DQWXQUHYHQXFRPSULVHQWUHHWVHVWPDLQWHQXj

  • 7/30/2019 creances en souffrance

    43/46

    $QQH[H

    &DOFXOpV SDU OD PDMRULWp GHV EDQTXHV VHORQ ODSSURFKH GH OLQGLFDWHXU GH EDVH OHV ULVTXHVRSpUDWLRQQHOVVHVRQWFKLIIUpVjPLOOLDUGVGHGLUKDPVPDUTXDQWDLQVLXQHDSSUpFLDWLRQGHVRLWXQU\WKPHGHSURJUHVVLRQSURFKHGHFHOXLGH/HVH[LJHQFHVHQIRQGVSURSUHVFRUUHVSRQGDQWHVVHVRQWpWDEOLHVjPLOOLDUGVGHGLUKDPV

  • 7/30/2019 creances en souffrance

    44/46

    %,%/,2*5$3+,(

    2895$*(6

    x 5$33257 685 /2%6(59$7,21 '(6 1250(6 (7 &2'(6 521& 0$52&,162/9$%,/,7((7'52,76'(6&5($1&,(56

    x &,5&8/$,5( 1 5(/$7,9( $ /$ &/$66,),&$7,21 '(6 &5($1&(6 (7 $ /(85

    &289(5785(3$5/(63529,6,216

    x 02',),&$7,)1*'X'(&(0%5('(/$&,5&8/$,5(1*5(/$7,9( $ /$ &/$66,),&$ 7,21 '(6 &5($1&(6 (7 $ /(85 &289(5785( 3$5 /(63529,6,216

    x /(6

  • 7/30/2019 creances en souffrance

    45/46

  • 7/30/2019 creances en souffrance

    46/46